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This book contains a review of the legislative process surrounding trust law and examines the development of trust business in China. It further examines the conceptual issues arising from the law itself along with the political and economic reasons for China's limited adoption of the trust in finance. The book is structured in three parts. Part one examines the history of trust practice in China before the enactment of its trusts law along with details of the drafting of the law itself. It includes a discussion of the doctrinal problems found in the code. Part two looks at trust business in China, including its uncertain economic role in society, its competition with other financial institutions in the assets management business and its ancillary functions in investment. Part three analyses the potential for trusts within the PRC's political and economic system.